1995 (2) TMI 422

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....unal Act, 1987 and is a substitute for one under article 226/227 of the Constitution of India in terms of the provisions of the Act of 1987 read with article 323B of the Constitution. The subject-matter is within the exclusive jurisdiction of this Tribunal, to which the jurisdiction of High Court has been barred. Applicant is dissatisfied with the order dated October 25, 1994 passed by the lear....

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....ive has opposed the present application. The relevant provision under which the restoration application was filed before the learned Tribunal is the proviso to regulation 12 of the West Bengal Commercial Taxes Tribunal Regulations, 1974, which is in the following terms: "Provided that where the petition has been dismissed for default or it has been heard, ex parte, the petitioner or the resp....

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....tention to the word "afterwards" in the said proviso. Mr. Chakraborty, learned State Representative, submits that whether there was sufficient cause or not is a question of fact and it was decided by the learned Tribunal below and, therefore, we should not interfere with the impugned order. As regards sufficiency of the cause for non-appearance, we are of the opinion that it is a question of fa....